(1) Basic definition of the data element. (2) A set of ideas, abstractions, or things that can
be identified with explicit business meaning, and whose properties and behavior follow the
same rules (2VFW)

Reviewer Comment: Distinct pieces of information, usually formatted in a special way. It can exist in a variety of forms -- as numbers or text on pieces of paper, as bits and bytes stored in electronic memory, or as facts stored in a person's mind. (2VGC)